Concise Commentary on GST (5th Edition, 2026) (Set of 2 Volumes)
- Year of Publication: 2026
- Edition: 5th
- ISBN: 9788199729674
- No.of Pages: 2512
This 5th Edition of Commercial’s Concise Commentary on GST by V. Raghuraman, Senior Advocate, is a comprehensive two-volume reference on Goods and Services Tax in India. With a foreword by Justice S.R. Krishna Kumar, Judge, High Court of Karnataka, the work provides detailed commentary on the legal framework, procedures, and practical aspects of GST for professionals, students, and others engaged with indirect taxation.
The two-volume set covers key areas of GST law, including:
- Constitutional and legislative framework of GST
- Levy and collection of Central GST, State GST and Integrated GST
- Scope and meaning of supply of goods and services
- Composite and mixed supplies
- Time and place of supply
- Valuation of taxable supplies
- Input Tax Credit and related conditions and restrictions
- Registration and compliance requirements
- Tax invoices, credit notes and debit notes
- Accounts, records and documentation
- Returns and payment of tax
- Refunds and related procedures
- Assessment and adjudication
- Audit, inspection, search and seizure
- Demand, recovery and related proceedings
- Interest, penalties and offences
- Appeals, revision and advance rulings
- Inter-State supplies under the IGST framework
- E-commerce and special categories of transactions
- Composition schemes and other special provisions
- Procedural and compliance aspects of GST administration
Written by V. Raghuraman, Senior Advocate, the commentary explains the statutory provisions and their practical application, providing a structured resource for understanding GST legislation and related procedures.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
Similar Books
Ratings and Reviews
Overall Rating
- Year of Publication: 2026
- Edition: 5th
- ISBN: 9788199729674
- No.of Pages: 2512
This 5th Edition of Commercial’s Concise Commentary on GST by V. Raghuraman, Senior Advocate, is a comprehensive two-volume reference on Goods and Services Tax in India. With a foreword by Justice S.R. Krishna Kumar, Judge, High Court of Karnataka, the work provides detailed commentary on the legal framework, procedures, and practical aspects of GST for professionals, students, and others engaged with indirect taxation.
The two-volume set covers key areas of GST law, including:
- Constitutional and legislative framework of GST
- Levy and collection of Central GST, State GST and Integrated GST
- Scope and meaning of supply of goods and services
- Composite and mixed supplies
- Time and place of supply
- Valuation of taxable supplies
- Input Tax Credit and related conditions and restrictions
- Registration and compliance requirements
- Tax invoices, credit notes and debit notes
- Accounts, records and documentation
- Returns and payment of tax
- Refunds and related procedures
- Assessment and adjudication
- Audit, inspection, search and seizure
- Demand, recovery and related proceedings
- Interest, penalties and offences
- Appeals, revision and advance rulings
- Inter-State supplies under the IGST framework
- E-commerce and special categories of transactions
- Composition schemes and other special provisions
- Procedural and compliance aspects of GST administration
Written by V. Raghuraman, Senior Advocate, the commentary explains the statutory provisions and their practical application, providing a structured resource for understanding GST legislation and related procedures.
Commercial LAW PUBLISHERS (INDIA) PVT. LTD. which is in the legal publishing business for nearly three decades is now one of the top ranking legal publishers in India–recognized and accepted by diverse professionals and business entities as well as Government Departments in view of the high quality, practical utility as well as diversity in subjects on which it brings out Books. It has the powerful backing of its vast exposure as the leading Books Distributor All over India for over 45 years. From just a couple of titles during the first few years of its publishing activity, Commercial has now around 200 titles and over 350 Bare Acts & Manuals in the field of Direct Indirect Taxes, Corporate Law and Civil/Criminal Laws. It successfully launched the Bare Acts project in the year 1996 and has so far brought out over 350 updated Bare Acts. These are much sought after since these Bare Acts are annotated ones containing notes and brief comments, thus enhancing their utility. Commercial has been bold enough to bring out Books, Commentaries and Referencers on hitherto untouched subjects like Legal Metrology. It has a record number of publications on Income Tax, Company Law, Customs, GST and Students Publications for CA & CS by bringing out high quality publications at affordable prices and is an highly ethical business enterprise. Commercial has withstood the market competition successfully over the years including competition from Foreign publishers and strives its best to serve the legal and corporate professionals better and better every day with its novel ideas and business strategy. Commercial is backed by a team of highly competent in-house professional experts supplemented by high profile authors who have stood by it for decades.
